Wayfair At 5

Remote Sellers Left Vexed On Meaning Of Undue Burden

By Paul Williams · June 9, 2023, 4:03 PM EDT

The Wayfair decision's omission of a clear constitutional standard for imposing sales and use tax collection obligations on out-of-state businesses continues to flummox remote sellers and state tax administrators nearly five...

To view the full article, register now.